The St. Johns herald., 1887-11-24
Judge Wright'S Decision in the Tax
 Cases.

lnlS was an lnJunctlOn brought
 by plaintiff to restrain the defend
 art, as ex-officio tax-collector of
 Apache county, from collecting the
 taxes assessed against it in that
 county for the year 1886. The plaintiff in its complaint, after 1charging sundry irregularities in
 the levy and assessment of said
 taxes, alleges, as it's cardinal ground
 of action, that by the terms of it's
 charter, created by act of Congress
 approved July the 27th, 1886-and
 by section two of said Act-all it's
 property upon which said taxes
 were levied and assessed, was, and
 is, exempt from taxation in this and all the territories of the United
 States. The defendant in his an-
 swer nenies and traverses the alle-
 gations of the complaint, and then
 as a further defense alleges and
 charges, that plaintiff and the Board
 of Supervisors of Apache county,
 in 1884, made compromise-agree-
 ment, by which plaintiff agreed to pay taxes on it's railroad in said
 county, for five years at the rate of
 an assessed valuation of $4 900 per
 mile.
 From the evidence herein, it ap-
 pears that plaintiff is corporation,
 chartered by act of Congress-see
 supra under the name of the At
 lantic & Pacific Railroad Company ];
 that plaintiff, as such railroad com
 pany, had, at the time of the assess
 ment yf the taxes herein, about 112
 miles of railroad property in
 Apache county, Arizona that plain tiff having failed to pay it's taxes, it was delinquent for the years 1882 and 1SS3-all its taxes for these remaining due and unpaid that, in
 the early part of the year 1884, Judge Win. c. Hazledine, solicitor
 for plaintiff, made proposition to the Board of Supervisors of Apache county to settle and compromise plaintiffs taxes in said county as follows: To settle at specific sums of money the taxes for 1882 and 1883, and to pay taxes thereafter, in said county, on a basis of an as- sessed valuation of $4,000 per mile, for a period of five years from 1884 !; that, in pu, suance of this proposi- tion, special meeting of said Board was held at St. Johns, the county seat of said county, on the 2d day of February, 1884; that said Board met on that day, and ad- journed till February the 4th, fol- lowing that, on the said 4th day of February, 1884, after duly consider ing the proposition ofplaintiff, thus made by its solicitor, the said Board of Supervisors, for and on behalf of Apache county, accepted said proposition, and compromised plaintiffs taxes in said county for the years 1882 and 1883, by order ing and directing the tax collector of Apache county to accept the sum of $6000 in full settlement of plain tiff's taxes for the year 1882, and the sum of $12,5S3.50, in full of the taxes of plaintiff for the year 1SS3-the taxes levied for these years being largely in excess of these amounts-certain suits, pend- ing, were dismissed, and it was agreed that the taxation of plain tiff's railroad property in said coun- ty, should not exceed the rate of an assessed valuation of $4,000 per mile, during their term of office. plaintiff agreeing to pay at that rate for five years; that, at that rate, i. e. $4,000 per mile, and in accord that compromise-contract, plaintiffs taxes were fixed by said Board, and, at that rate were paid by plaintiff; then, at this same meeting, and as a further part of the same contract, the following proceedings were had: ''It is fur ther ordered, at the request of Wm. ~